Audit Services: A Catalyst for Change Roger Trca, Director of Audit Services (561) 355-2722 E-mail Us The Audit Services Division provides independent, objective auditing and consulting services. These services are designed to: Add value. Improve operations. Preserve public trust. Serve as a catalyst for continual improvement. Reports Available: Audit Services Division reports issued by the Clerk & Comptroller 3rd party reports on the Clerk & Comptroller's office conducted by outside entities Audit Objectives Audit Services utilizes a systematic, disciplined approach to evaluate and improve the effectiveness of governance, risk management and control processes. Read More Audit Selection & Issuance To ensure the most efficient and effective utilization of audit staff resources, a risk-based audit selection process is in place. Read More Authority, Independence & Confidentiality The Clerk & Comptroller's authority to conduct audits comes from the Florida Constitution. Read More

AUDIT SERVICES Reports:     Audit Services Division Reports     3rd Party Audits of the      Clerk & Comptroller's Office About Audit Services:     Audit Objectives     Audit Selection & Issuance     Authority, Independence &      Confidentiality All reports are in PDF format and must be viewed with the free Adobe Reader. Resources: Institute of Internal Auditors (IIA) U.S. Government Accountability Office (GAO) Association of Local Government Auditors (ALGA) American Institute of Certified Public Accountants (AICPA) Florida Auditor General Association of Certified Fraud Examiners (ACFE)